$40 Gold Company reported the following: TOTAL PER UNT Sales (20,000 units) $800,000 Variable expenses 560.000 28 Contribution margin $240,000 $12 Fixed expenses 120.000 Net operating income $120,000 If Gold increased its fixed expenses by $18,000 and increased its variable expenses by 53 per pit, Gold's net operating income would be closest to: 78,000 $ 42,000 $102,000 $162,000